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"Švarcsystém": Navigating an Environment of Diverging Rules Payroll agenda

The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...

Marek Toráč
Anna Beránková
| 4 min read | May 5, 2026
Instructional Videos for JMHZ on the CSSZ ePortal Payroll agenda

In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...

Marek Toráč
Anna Beránková
| 2 min read | May 5, 2026
GT Verdict: Sport is Built on Fair Play—But What About Finance? Verdict

In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...

Peter Burnus
| 5 min read | April 27, 2026

Most read

How the minimum levy for self-employed workers will increase in 2025 Personal income tax
Marek Toráč
| 4 min read | December 3, 2024
Supreme Administrative Court: Limits on Monitoring Electronic Communication Labour and Immigration Law | Legal
Tomáš Kreisl
| 3 min read | July 21, 2026
Renewable Sources in Germany Covered a Record 58% of Electricity Consumption in the First Half of the Year New energy | Advisory
4 min read | July 21, 2026
New Employee Registration Rules with the CSSA Effective July 1, 2026: Employers Must Act Sooner Than Before Payroll agenda
Roman Burnus
| 6 min read | June 30, 2026

All articles

Automatic exchange of information OECD standard and implementation into the law of European Union International Taxes Advisory

In April 2013 Finance Ministers of G20 approved a new global standard in the fight against tax evasions – the Automatic Exchange of information (AEOI). In...

Ivan Fučík
| 6 min read | September 29, 2015
Advances for the pay-out of share in profit Audit

The Act on trade corporations introduced within the recodification of private law a possibility so that trade corporations pay out advances for shares in...

Klára Honzíková
| 6 min read | September 29, 2015
Quality of auditor activity Audit

Analogous to accounting entities underlie to the mandatory or voluntary review of final accounts on the part of auditors, the auditors themselves are also...

Milan Pašek
| 6 min read | September 14, 2015
VAT Reform Propositions for Digital Single Market Tax & Accounting

The European Commission has issued a document dealing with introduction of the Digital Single Market, where the planned changes in the field of VAT are...

6 min read | August 24, 2015
Amendment to the Act on Accounting (effective from 1 January 2016) Audit

Presently, an amendment to the Act on Accounting is submitted to the Senate for approval. It is the largest change in the said act in recent years. The...

6 min read | August 13, 2015
Transfer prices in Poland as of January 1st 2016 Tax & Accounting

Poland is an important business partner for the Czech Republic. A lot of our clients are acting here and solving setting transfer prices with a Polish...

4 min read | July 14, 2015
Portugal tries to make its tax system more attractive Insight

Portugal implemented a special taxation system of Personal Income Tax, which should attract foreign experts and qualified staff for work in Portugal. Special...

2 min read | June 19, 2015
Corporate tax reform is being prepared in Switzerland Insight

Swiss Federal council made further active steps to adopt a tax reform which should be presented during June this year. Switzerland agrees with the EU...

2 min read | May 29, 2015
Starbucks – unfair tax advantage in the Netherlands? Tax & Accounting

The Starbucks group is the biggest world coffeehouse chain.

3 min read | May 15, 2015
Transfer prices in Luxembourg. In which regard the case of the internet seller Amazon is interesting? Tax & Accounting

In last October the European Commission released a partial decision in the Amazon case. The dispute is led in that way if Luxembourg, as member country of...

Ivan Fučík
| 9 min read | April 30, 2015
Information of General Financial Directorate on extension of regime of tax liability transfer Tax & Accounting

Within the regime of the tax liability transfer when delivering selected kind of goods or when granting the selected service between two VAT payers in...

Petra Vaněčková
| 3 min read | April 17, 2015
Remission of sanctions by tax offices back in game Tax & Accounting

With effect from January 1st 2015 the legal regulation concerning remission of the individual tax appurtenance was adopted. This is encouraging news for the...

Petra Vaněčková
| 7 min read | April 3, 2015
Taxation of executive head remuneration with withholding tax Tax & Accounting

As noticed before, starting from 2014 there was a principal change at taxation of executive heads, Czech tax nonresidents. The remunerations of executive...

4 min read | March 23, 2015
New supplement to the income tax declaration for transfer pricing Transfer pricing

Transfer pricing between related parties is a great challenge for the Czech tax administration. Its setup often has a significant influence on height of the...

6 min read | January 30, 2015
Repairs of technical improvement of rented premises? Advisory

If you wish to open a shop or some other business premises, for example a restaurant, and you are dealing with the question of whether or not the initial...

Ivan Fučík
| 8 min read | September 12, 2014
EMEA Tax Newsletter - June 2014 Insight

We are bringing you june issue of Emea Tax Newsletter published by BKR, an organization that we are part of as well. Sometimes there are articles in the...

Ivan Fučík
| 2 min read | August 31, 2014
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